Oregon HB4148: Local Lodging Tax Grants to Small Businesses
Summary
Oregon HB4148 allows local transient lodging tax revenue to fund resiliency grants for small restaurants and lodging businesses. The bill changes the required split of tax uses from 70/30 (tourism/local services) to 50/50. It also permits special districts to provide city/county services in lieu of those entities, and establishes biennial reporting requirements for local governments to the Legislative Revenue Officer.
What changed
Oregon HB4148 permits local governments to use net local transient lodging tax revenue for resiliency grants to small businesses in the restaurant and lodging industry. The bill changes the division of allowable uses from at least 70 percent for tourism-related expenses and no more than 30 percent for city or county services to at least 50 percent for each category. It allows city and county services to be provided indirectly by a special district. The Act requires biennial reporting by local governments of amounts and uses of local transient lodging tax revenue, with aggregated reports submitted by the Legislative Revenue Officer to the Legislative Assembly.
Small restaurant and lodging businesses in Oregon may benefit from new resiliency grant opportunities funded by local transient lodging tax revenue. Local governments with grandfathered local transient lodging tax regimes can now take advantage of the new provisions, and must prepare for biennial reporting obligations. The Legislative Revenue Officer will study the percentage requirements and submit findings to the Legislative Assembly.
What to do next
- Review updated transient lodging tax split requirements (now 50/50) and update allocation policies
- Prepare for biennial tax revenue reporting to the Legislative Revenue Officer
- Assess eligibility for resiliency grants for restaurant and lodging operations
Archived snapshot
Apr 8, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Oregon / HB4148 Signed by Governor HB4148 House Bill Signed by Governor 2026-04-07
Relating to local taxation; and prescribing an effective date.
The Act would let local transient lodging tax money be used for grants to small dining and lodging businesses. The Act would also let the tax money be used for services provided by a special district in lieu of a city or county. The Act would change the split of tax uses from at least 70 percent for tourism and no more than 30 percent for local services to at least 50 percent and no more than 50 percent. The Act would let local governments with grandfathered tax laws use the tax money in the new split ratios. The Act would make local governments file a tax revenue report every other year for LRO to combine and submit to the legislature. The Act would have LRO study the uses of the net revenue as allowed under the Act and turn its findings in to the legislature. (Flesch Readability Score: 61.6). [Digest: The Act would let local transient lodging tax money be used for city or county services provided by a special district in lieu of the city or county. The Act would change the split of tax uses from at least 70 percent for tourism and no more than 30 percent for local services to at least 40 percent and no more than 60 percent. The Act would let local governments with grandfathered tax laws use the new provisions of the Act. The Act would make local governments file a tax revenue report every other year. (Flesch Readability Score: 60.7).] Allows net local transient lodging tax revenue to be used for resiliency grants for small businesses in the restaurant and lodging industry. Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district. Changes the division of allowable uses of net local transient lodging tax revenue from at least 70 percent for tourism-related expenses and no more than 30 percent for city or county services, to at least [40] 50 percent and no more than [60] 50 percent, respectively. Allows units of local government with restricted grandfathered local transient lodging tax regimes to take advantage of the new provisions of the Act. Establishes biennial reporting by local governments of amounts and uses of local transient lodging tax revenue, the reported information to be aggregated by the Legislative Revenue Officer and submitted to the Legislative Assembly. Directs the Legislative Revenue Officer to conduct a study of the percentage requirements for allowable uses of local transient lodging tax revenue as amended by the Act and to submit the findings to the Legislative Assembly. Takes effect on the 91st day following adjournment sine die.
Bill Details
State Oregon
Session 2026 Legislative Measures
Chamber House
Official Source olis.oregonlegislature.gov/liz/2026R1/Meas...
LegiScan View on LegiScan
Sponsors
Jules Walters (Rep - D) Courtney Neron Misslin (Rep - D) Suzanne Weber (Sen - R) Cyrus Javadi (Rep - D) Mark Gamba (Rep - D) Dacia Grayber (Rep - D) Ken Helm (Rep - D) Sarah Finger McDonald (Rep - D) Wlnsvey Campos (Rep - D) Lew Frederick (Rep - D) James Manning (Sen - D)
Action History
2026-04-07 H Governor signed. 2026-03-06 S President signed. 2026-03-06 H Speaker signed. 2026-03-05 S Third reading. Carried by Weber. Passed. Ayes, 23; Nays, 6--Gelser Blouin, Girod, Hayden, Linthicum, McLane, Robinson; Excused, 1--Drazan. 2026-03-05 S Minority Report withdrawn. 2026-03-04 S Second reading. 2026-03-03 S Minority Recommendation: Do pass with different amendments. (Printed B-Eng. Minority) 2026-03-03 S Recommendation: Do pass the A-Eng bill. 2026-03-02 S Work Session held. 2026-03-02 S Public Hearing held. 2026-02-26 S Referred to Finance and Revenue. 2026-02-26 S First reading. Referred to President's desk. 2026-02-25 H Third reading. Carried by Javadi, Walters. Passed. Ayes, 40; Nays, 12--Andersen, Breese-Iverson, Bunch, Diehl, Harbick, Helfrich, Lewis, Owens, Reschke, Skarlatos, Wallan, Yunker; Excused, 4--Boshart Davis, Hartman, Scharf, Valderrama; Excused for Business of the House, 4--Elmer, McIntire, Osborne, Smith G. 2026-02-24 H Second reading. 2026-02-23 H Recommendation: Do pass with amendments and be printed A-Engrossed. 2026-02-19 H Work Session held. 2026-02-18 H Work Session held. 2026-02-09 H Public Hearing held. 2026-02-02 H Referred to Revenue. 2026-02-02 H First reading. Referred to Speaker's desk.
Votes
2026-02-19 House Committee Do pass with amendments. (Printed A-Eng.) Yea: 4 Nay: 2 2026-02-25 House Third Reading Yea: 40 Nay: 12 2026-03-02 Senate Committee Do pass the A-Eng bill Yea: 3 Nay: 2 2026-03-05 Senate Third Reading Yea: 23 Nay: 6
Committee Referrals
2026-02-02 H Revenue 2026-02-26 S Finance and Revenue
Amendments
2026-02-18 House Committee On Revenue Amendment #-1 2026-02-18 House Committee On Revenue Amendment #-6 2026-02-18 House Committee On Revenue Amendment #-11 2026-02-18 House Committee On Revenue Amendment #-7 2026-02-19 House Committee On Revenue Amendment #-1 2026-02-19 House Committee On Revenue Amendment #-6 2026-02-19 House Committee On Revenue Amendment #-11 2026-02-19 House Committee On Revenue Amendment #-7
Bill Text Versions
0000-00-00 Introduced 0000-00-00 Introduced 0000-00-00 Engrossed 0000-00-00 Engrossed 0000-00-00 Engrossed 0000-00-00 Enrolled Legislative data powered by LegiScan (CC BY 4.0)
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